accounting information systems romney
TRANSCRIPT
-
7/23/2019 Accounting Information Systems Romney
1/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-1
ccounting!n"ormation
Systems9th#$ition
%arshall B& Romney
Paul 'ohn Steinbart
-
7/23/2019 Accounting Information Systems Romney
2/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-2
ccounting !n"ormation
Systems( n )*er*ie+
hater1
-
7/23/2019 Accounting Information Systems Romney
3/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-3
.earning )becti*es
1& #lain +hat an accounting in"ormationsystem !S is an$ $escribe the basic"unctions it er"orms&
2& iscuss +hy stu$ying the $esign an$management o" an !S is imortant&
3& #lain the role laye$ by the !S in acomany4s *alue chain an$ $iscuss +ays thatthe !S can a$$ *alue to a business&
5& escribe an$ contrast the basic strategiesan$ strategic ositions that a business cana$ot&
-
7/23/2019 Accounting Information Systems Romney
4/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-5
!ntro$uction( S6S !nc&
Scott Parry an$ Susan 7on8ale8 "orm
S6S, !nc&, to sell consumer electronic
$e*ices& Parry an$ 7on8ale8 $eci$e to ursue a
clic:s an$ bric:s; strategy&
-
7/23/2019 Accounting Information Systems Romney
5/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-=
!ntro$uction( S6S, !nc& >hat tyes o" imortant $ecisions $o
Scott an$ Susan ha*e to ma:e?
Ho+ to organi8e their accountingrecor$s
Ho+ to $esign a set o" roce$ures to
ensure that they meet all o" their
go*ernment obligations
Ho+ to rice their ro$ucts
-
7/23/2019 Accounting Information Systems Romney
6/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-@
!ntro$uction( S6S, !nc&
>hether to eten$ cre$it, on +hat terms, an$ho+ to accurately trac: +hat customers o+e
an$ ha*e ai$Ho+ to hire, train, an$ suer*ise their
emloyeesHo+ to :ee trac: o" cash "lo+s
hat "unctionality to ro*i$e on their +ebsite
!mortant $ecisions, continue$
-
7/23/2019 Accounting Information Systems Romney
7/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-
!ntro$uction
-
7/23/2019 Accounting Information Systems Romney
8/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-C
Learning Objective 1
#lain +hat an accounting
in"ormation system !S is an$$escribe the basic "unctions it
er"orms&
-
7/23/2019 Accounting Information Systems Romney
9/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-9
>hat !s n !S?
system is a set o" t+o or more interrelate$comonents that interact to achie*e a goal&
Systems are almost al+ays comose$ o"smaller subsystems, each er"orming a seci"ic"unction suorti*e o" the larger system&
n accounting in"ormation system !Sconsists o"(Peole
Proce$uresataSo"t+are !n"ormation technology in"rastructure
-
7/23/2019 Accounting Information Systems Romney
10/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-10
>hat !s n !S?
>hat imortant "unctions $oes the !S
er"orm in an organi8ation?
1 !t collects an$ stores $ata about
acti*ities an$ transactions&
2 !t rocesses $ata into in"ormation that
is use"ul "or ma:ing $ecisions&
3 !t ro*i$es a$eAuate controls tosa"eguar$ the organi8ation4s assets&
-
7/23/2019 Accounting Information Systems Romney
11/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-11
Learning Objective 2
iscuss +hy stu$ying the
$esign an$ managemento" an !S is imortant&
-
7/23/2019 Accounting Information Systems Romney
12/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-12
>hy Stu$y !S?
!n Statement o" Dinancial ccounting
oncets Eo& 2,
-
7/23/2019 Accounting Information Systems Romney
13/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-13
>hy Stu$y !S?
-
7/23/2019 Accounting Information Systems Romney
14/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-15
>hy Stu$y !S?
-
7/23/2019 Accounting Information Systems Romney
15/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-1=
>hy Stu$y !S?
u$itors nee$ to un$erstan$ the
systems that are use$ to ro$uce a
comany4s "inancial statements&
-
7/23/2019 Accounting Information Systems Romney
16/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-1@
>hy Stu$y !S?
)ne o" the "astest gro+ing tyes o"consulting ser*ices entails the $esign,selection, an$ imlementation o" ne+
ccounting !n"ormation Systems& sur*ey con$ucte$ by the !nstitute o"
%anagement ccountants !%in$icates that +or: relating to accounting
systems +as the single most imortantacti*ity er"orme$ by cororateaccountants&
-
7/23/2019 Accounting Information Systems Romney
17/49
2003 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, Romney/Steinbart 1-1
!n"ormation
-
7/23/2019 Accounting Information Systems Romney
18/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-1C
-
7/23/2019 Accounting Information Systems Romney
19/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-19
-
7/23/2019 Accounting Information Systems Romney
20/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-20
Dactors !n"luencing
esign o" the !S
Organizational
CultureStrategy
Information
Technology
AIS
-
7/23/2019 Accounting Information Systems Romney
21/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-21
Learning Objective 3
#lain the role laye$ by the !S in a
comany4s *alue chain an$ $iscuss
+ays that the !S can a$$ *alue to abusiness&
-
7/23/2019 Accounting Information Systems Romney
22/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-22
-
7/23/2019 Accounting Information Systems Romney
23/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-23
-
7/23/2019 Accounting Information Systems Romney
24/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-25
-
7/23/2019 Accounting Information Systems Romney
25/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-2=
-
7/23/2019 Accounting Information Systems Romney
26/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-2@
-
7/23/2019 Accounting Information Systems Romney
27/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-2
-
7/23/2019 Accounting Information Systems Romney
28/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-2C
-
7/23/2019 Accounting Information Systems Romney
29/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-29
Ho+ n !S an $$ Galue
-
7/23/2019 Accounting Information Systems Romney
30/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-30
Ho+ n !S an $$ Galue
-
7/23/2019 Accounting Information Systems Romney
31/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-31
!n"ormation an$
ecision %a:ing
>hat is in"ormation?
-
7/23/2019 Accounting Information Systems Romney
32/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-32
ata Eee$s Dor cti*ities
"esource #vent
Agent
Agent
Inventory Sale
Customer
Sales
Cash PaymentCashier
Supplier
$eneric #%ample
Sales Transaction
Payment to Supplier
-
7/23/2019 Accounting Information Systems Romney
33/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-33
!n"ormation an$ ecision
%a:ing
Characteristics of &seful Information
&nderstandable
'erifiable
Timely"elevant
"eliable
Complete
-
7/23/2019 Accounting Information Systems Romney
34/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-35
!n"ormation an$
ecision %a:ing >hat is $ecision ma:ing? ecision
ma:ing in*ol*es the "ollo+ing stes(
1& !$enti"y the roblem&
2& Select a metho$ "or sol*ing the roblem&
3& ollect $ata nee$e$ to eecute the $ecision
mo$el&
5& !nterret the oututs o" the mo$el&
=& #*aluate the merits o" each alternati*e&
@& hoose an$ eecute the re"erre$ solution&
-
7/23/2019 Accounting Information Systems Romney
35/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-3=
!n"ormation an$
ecision %a:ing
ecisions can be categori8e$ as
"ollo+s(
F in terms o" the $egree o" structure thateists
F by the scoe o" the $ecision
-
7/23/2019 Accounting Information Systems Romney
36/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-3@
ecision Structure
Structured decisionsare reetiti*e,
routine, an$ un$erstoo$ +ell enough
that they can be $elegate$ to lo+er-le*el emloyees in the organi8ation&
n eamle is(
#ten$ing cre$it to customers&
-
7/23/2019 Accounting Information Systems Romney
37/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-3
ecision Structure
Semistructured decisionsarecharacteri8e$ by incomlete rules "orma:ing the $ecision an$ the nee$ "orsubecti*e assessments an$u$gments to sulement "ormal $ataanalysis&
n eamle is(Setting a mar:eting bu$get "or a ne+
ro$uct&
-
7/23/2019 Accounting Information Systems Romney
38/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-3C
ecision Structure
Unstructured decisionsare
nonrecurring an$ nonroutine&
n eamle is(hoosing theco*er "or a
maga8ine&
-
7/23/2019 Accounting Information Systems Romney
39/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-39
ecision Scoe
ecisions *ary in terms o" the scoe o"their e""ect&
Operational controlis concerne$ +ith thee""ecti*e an$ e""icient er"ormance o"
seci"ic tas:s& Management controlis concerne$ +ith the
e""ecti*e an$ e""icient use o" resources "oraccomlishing organi8ational obecti*es&
Strategic planningis concerne$ +ithestablishing organi8ational obecti*es an$olicies "or accomlishing thoseobecti*es&
-
7/23/2019 Accounting Information Systems Romney
40/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-50
Learning Objective 4
escribe an$ contrast the basic
strategies an$ strategic ositions that a
business can a$ot&
-
7/23/2019 Accounting Information Systems Romney
41/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-51
!n"ormation
-
7/23/2019 Accounting Information Systems Romney
42/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-52
!n"ormation
-
7/23/2019 Accounting Information Systems Romney
43/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-53
!n"ormation
-
7/23/2019 Accounting Information Systems Romney
44/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-55
Strategy an$
Strategic Positions
T(o )asic Strategies
To be a lo(er*cost producer than competitors
To differentiate products and servicesfrom competitors
-
7/23/2019 Accounting Information Systems Romney
45/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-5=
Strategy an$
Strategic Positions
Three )asic Strategic Positions
'ariety*based strategic position
+eed*based strategic position
Access*based strategic position
-
7/23/2019 Accounting Information Systems Romney
46/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-5@
Strategy an$
Strategic Positions
>hat role $oes the !S lay in heling
organi8ations a$ot an$ maintain a
strategic osition?F ata collection about each acti*ity
F
-
7/23/2019 Accounting Information Systems Romney
47/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart 1-5
>hat is the Galue
o" !n"ormation?
-
7/23/2019 Accounting Information Systems Romney
48/49
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
1-5C
-
7/23/2019 Accounting Information Systems Romney
49/49
2003 Prentice Hall Business Publishing, 1-59
End of Chapter 1